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This is the Continuous Integration Build of FHIR (will be incorrect/inconsistent at times).
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Example AuditEvent/example-disclosure (XML)

Security Work GroupMaturity Level: N/AStandards Status: InformativeCompartments: Device, Patient, Practitioner

Raw XML (canonical form + also see XML Format Specification)

Accounting of a Disclosure (id = "example-disclosure")

<?xml version="1.0" encoding="UTF-8"?>

<AuditEvent xmlns="http://hl7.org/fhir">
  <id value="example-disclosure"/> 
  <type> 
    <coding> 
      <system value="http://dicom.nema.org/resources/ontology/DCM"/> 
      <code value="110106"/> 
      <display value="Export"/> 
    </coding> 
  </type> 
  <subtype> 
    <coding> 
      <code value="Disclosure"/> 
      <display value="HIPAA disclosure"/> 
    </coding> 
  </subtype> 
  <action value="R"/> 
  <severity value="notice"/> 
  <recorded value="2013-09-22T00:08:00Z"/> 
  <outcome> 
    <code> 
      <system value="http://terminology.hl7.org/CodeSystem/audit-event-outcome"/> 
      <code value="0"/> 
      <display value="Success"/> 
    </code> 
    <detail> 
      <text value="Successful Disclosure"/> 
    </detail> 
  </outcome> 
  <authorization> 
    <coding> 
      <system value="http://terminology.hl7.org/CodeSystem/v3-ActReason"/> 
      <code value="HMARKT"/> 
      <display value="healthcare marketing"/> 
    </coding> 
  </authorization> 
  <!--   patient whos data got disclosed   -->
  <patient> 
    <reference value="Patient/example"/> 
  </patient> 
  <agent> 
    <!--   who disclosed the data   -->
    <type> 
      <coding> 
        <system value="http://dicom.nema.org/resources/ontology/DCM"/> 
        <code value="110153"/> 
        <display value="Source Role ID"/> 
      </coding> 
    </type> 
    <who> 
      <identifier> 
        <value value="SomeIdiot@nowhere"/> 
      </identifier> 
      <display value="That guy everyone wishes would be caught"/> 
    </who> 
    <requestor value="true"/> 
    <location> 
      <reference value="Location/1"/> 
    </location> 
    <policy value="http://consent.com/yes"/> 
    <networkString value="custodian.net"/> 
  </agent> 
  <agent> 
    <!--   who received the data   -->
    <type> 
      <coding> 
        <system value="http://dicom.nema.org/resources/ontology/DCM"/> 
        <code value="110152"/> 
        <display value="Destination Role ID"/> 
      </coding> 
    </type> 
    <who> 
      <reference value="Practitioner/example"/> 
      <display value="Where"/> 
    </who> 
    <requestor value="false"/> 
    <networkString value="marketing.land"/> 
    <authorization> 
      <coding> 
        <system value="http://terminology.hl7.org/CodeSystem/v3-ActReason"/> 
        <code value="HMARKT"/> 
        <display value="healthcare marketing"/> 
      </coding> 
    </authorization> 
  </agent> 
  <source> 
    <!--   what system detected this disclosure   -->
    <observer> 
      <display value="Watchers Accounting of Disclosures Application"/> 
    </observer> 
    <type> 
      <coding> 
        <system value="http://terminology.hl7.org/CodeSystem/security-source-type"/> 
        <code value="4"/> 
        <display value="Application Server"/> 
      </coding> 
    </type> 
  </source> 
  <entity> 
    <!--   data that got disclosed   -->
    <what> 
      <reference value="Patient/example/_history/1"/> 
      <identifier> 
        <value value="What.id"/> 
      </identifier> 
      <display value="data about Everthing important"/> 
    </what> 
    <role> 
      <coding> 
        <system value="http://terminology.hl7.org/CodeSystem/object-role"/> 
        <code value="4"/> 
        <display value="Domain Resource"/> 
      </coding> 
    </role> 
    <securityLabel> 
      <coding> 
        <system value="http://terminology.hl7.org/CodeSystem/v3-Confidentiality"/> 
        <code value="V"/> 
        <display value="very restricted"/> 
      </coding> 
    </securityLabel> 
    <securityLabel> 
      <coding> 
        <system value="http://terminology.hl7.org/CodeSystem/v3-ActCode"/> 
        <code value="STD"/> 
        <display value="sexually transmitted disease information sensitivity"/> 
      </coding> 
    </securityLabel> 
    <securityLabel> 
      <coding> 
        <system value="http://terminology.hl7.org/CodeSystem/v3-ActCode"/> 
        <code value="DELAU"/> 
        <display value="delete after use"/> 
      </coding> 
    </securityLabel> 
  </entity> 
</AuditEvent> 

Usage note: every effort has been made to ensure that the examples are correct and useful, but they are not a normative part of the specification.